Publications

Papers Under Progress

  1. Desai, R., V. Desai, R. P. Srivastava, and T. Libby. Evaluating the Internal Audit Function using Belief Functions: An Experimental Investigation. Revise and resubmit, Auditing: A journal of Practice and Theory.

  2. Nehmer, R. and R. P. Srivastava. Using Belief Functions in Software Agents to Test the Strength of Application Controls: A Conceptual Framework. Revise and resubmit, Journal of Information Systems.

  3. Mock, T. J., R. P. Srivastava, and A. Wright. The Effects of Explicit Assessment of Fraud Triangle Factors on Fraud Risk Assessment and Audit Planning Decisions. Under review at Behavioral Research in Accounting.

  4. Srivastava, R. P., A. Masli, and M. Sherwood. Attributes and Structure of an Effective Board of Directors: A Theoretical Investigation. Under review at Accounting, Organizations, and Society

  5. Bovee, M., T. Roberts, R. P. Srivastava, and Clay Posey. Information Quality from Supplier and Consumer Perspectives: Development and Validation of an Integrated Hierarchical Model in a Healthcare Context. Under review at Information Systems Research.

  6. Bovee, M., T. Roberts, R. P. Srivastava. Empirically Validating the FASB/IASB Conceptual Framework Model of Decision-Useful Information Characteristics. Under review at International Journal of Accounting Information Systems.

  7. Srivastava, R. P., T. J. Mock, and S. Ragothaman. A Conceptual Framework for the Audit Quality Inspection Process: The Case of Satyam Inspection by PCAOB.

  8. Srivastava, R. P., A. Masli, M. Sherwood, and T. Libby. Evaluation of Attributes that Constitute Board of Directors Strength: An Experimental Investigation.

  9. Gao, L., R. P. Srivastava, T. J. Mock., and E. Emeigh. A General Framework for Assessing Fraud Risk. Being revised to submit to International Journal of Auditing.

Articles (Refereed)

  1. Fukukawa, H, T. J. Mock, and R. P. Srivastava. 2014. Assessing the Risk of Fraud at Olympus and Identifying an Effective Audit Plan. The Japanese Accounting Review (invited, forthcoming).

  2. Ragothaman, S., T. J. Mock, and R. P. Srivastava. 2014. A Review and Evaluation of Audit Quality Oversight. Indian Accounting Review, Vol. 18, No. 1, June, pp. 1-14.

  3. Rao, S., and R. P. Srivastava. 2014. Sustainability Reporting Now Part of Mainstream Reporting. EM Magazine, April, pp. 32-35.

  4. Mock, T. J., S. Rao, and R. P. Srivastava. 2013. The Development of Worldwide Sustainability Reporting Assurance. Australian Accounting Review, Volume 23, Issue 4, pp. 279–392.

  5. Srivastava, R. P., S. Rao, and T. J. Mock. 2013. Planning and Evaluation of Assurance Services for Sustainability Reporting: An Evidential Reasoning Approach. Journal of Information Systems, Vol. 27, N0. 2, Fall 2013, pp. 107-126

  6. Srivastava, R. P., T. J. Mock, K. Pincus, and A. Wright. 2012. " Causal inference in auditing: A framework " (pre-publication version). Auditing: A Journal of Practice and Theory (forthcoming).

  7. Srivastava, R. P., T. J. Mock, and L. Gao. 2011. " The Dempster-Shafer Theory of Belief Functions for Managing Uncertainties: An Introduction and Fraud Risk Assessment Illustration " (pre-publication version). Australian Accounting Review, Volume 21, Issue 3, pp. 282–291.

  8. Gao, L., and R. P. Srivastava. 2011. " The Anatomy of Management Fraud Schemes: Analyses and Implications " (pre-publication version). Indian Accounting Review, Vol. 15, No. 1, (June) pp. 1-23.

  9. Srivastava, R. P. 2011. " An Introduction to Evidential Reasoning for Decision Making under Uncertainty: Bayesian and Belief Functions Perspectives " (pre-publication version). International Journal of Accounting Information Systems, Vol. 12: 126–135.

  10. Desai, V., R. Roberts, and R. P. Srivastava. 2010. " A Conceptual Model for External Auditor Evaluation of the Internal Audit Function Using Belief Functions" (pre-publication version). Contemporary Accounting Research, Vol. 27, No. 2 (Summer 2010) pp. 537-55

  11. R. P. Srivastava and A. Kogan. " Assurance on XBRL Instance Document: A Conceptual Framework of Assertions" (pre-publication version). International Journal of Accounting Information Systems, Vol. 11 (2010) 261-273.

  12. Rao, S., T. J. Mock, and R. P. Srivastava. " Sustainable Development, Corporate Sustainability Reporting and Assurance: An Overview" (pre-publication version), 2009, Indian Accounting Review Vo. 13, No. 2, pp. 1-18.

  13. Srivastava, R. P., T. J. Mock, and J. Turner. " Bayesian and Belief Functions Formulas for Auditor Independence Risk Assessment" (pre-publication version), 2009, International Journal of Auditing, Vol. 3, pp. 163-183.

  14. Srivastava, R. P., L. Gao, and P. Gillett. " Representation of Interrelationships among Binary Variables under Dempster-Shafer Theory of Belief Functions" (pre-publication version), 2009, International Journal of Intelligent Systems, Volume 24 Issue 4, pp. 459 - 475.

  15. Srivastava, R. P. " XBRL (Extensible Business Reporting Language): A Research Perspective" (pre-publication version), 2009, Indian Accounting Review, Vol. 13, No. 1, pp. 14-32.

  16. Srivastava, R. P., T. J. Mock, and J. Turner. " A Fraud Risk Formula for Financial Statement Audits under the Bayesian Framework" (pre-publication version), 2009, International Journal of Accounting Information Systems, Volume 10, Number 2, pp. 65-78 (lead article). This paper won the best paper award at the 5th International Conference on Enterprise Systems, Accounting and Logistics, July 7-8, 2008, Crete, Greece.

  17. Mock, T., L. Sun, R. P. Srivastava, and M. Vasarhelyi. " An Evidential Reasoning Approach to Sarbanes-Oxley Mandated Internal Control Risk Assessment under Dempster-Shafer Theory" (pre-publication version), 2009, ABACUS, Vol. 45, No. 1, pp. 66-87.

  18. Srivastava, R. P. and Li, C. " Systems Security Risk and Systems Reliability Formulas under Dempster-Shafer Theory of Belief Functions"(pre-publication version), 2008, Journal Emerging Technologies in Accounting, Vol. 5, No. 1, pp. 189-219.

  19. Mock, T., A. Wright, R. P. Srivastava, and H. Lu. " The Framing and Evaluation of Multiple Hypotheses" (pre-publication version), 2008, Asia-Pacific Journal of Accounting and Economics, Vol. 15, pp. 123-140.

  20. Lu, H., R. P. Srivastava, and T. J. Mock. " The Working Paper Review Process: A Theoretical Model and Simulations" (pre-publication version), 2007, Indian Accounting Review, Vol. 11, No. 2, pp. 1-21.

  21. R. P. Srivastava, T. Mock, and J. Turner. "Analytical Formulas for Risk Assessment for a Class of Problems where Risk Depends on Three Interrelated Variables" (pre-publication version), 2007, International Journal of Approximate Reasoning Vol. 45, pp. 123-151.

  22. R. Hoitash., A. Kogan, R. P. Srivastava, M. A. Vasarhelyi. 2006. Measuring Information Latency."International Journal of Digital Accounting Research" (pre-publication version), Vol. 6, No. 11, January-June, pp. 1-24.

  23. Sun, L., R. P. Srivastava, and T. Mock. 2006. "An Information Systems Security Risk Assessment Model under Dempster-Shafer Theory of Belief Functions " (pre-publication version). Journal of Management Information Systems, Vol. 22, No. 4: 109-142.

  24. Srivastava, R. P. 2005. Alternative Form of Dempster's Rule for Binary Variables. International Journal of Intelligent Systems, Vol. 20, No.8, August 2005, pp. 789-797(pre-publication version).

  25. Bovee, M., A. Kogan, R. P. Srivastava, M. A. Vasarhelyi, K. M. Nelson, 2005. " Financial Reporting and Auditing Agent with Net Knowledge (FRAANK) and eXtensible Business Reporting Language (XBRL)(pre-publication version)". Journal of Information Systems, Vol. 19, No. 1 (Spring): pp. 19-41.

  26. V. K. Vasal, and R. P. Srivastava. 2005. IT and Web-based Accounting: Evidence from the Indian Capital Market. IIMB Management Review (March), pp. 79-85.

  27. R. P. Srivastava and T. J. Mock. 2005."Why We Should Consider Belief Functions in Audit Research and Practice(pre-publication version)". The Auditor's Report, Vol. 28, No. 2, (March).

  28. P. P. Shenoy, and R. P. Srivastava, "Application of Uncertain Reasoning to Business Decisions: An Introduction(pre-publication version)" Information Systems Frontiers, Vol. 5, No. 4, December 2003, pp. 343-344.

  29. R. P. Srivastava and Liping Liu, "Applications of Belief Functions in Business Decisions: A Review(pre-publication version)" Information Systems Frontiers, Vol. 5, No. 4, December 2003, pp. 359-378.

  30. V. K. Vasal, and R. P. Srivastava. 2003. Internet, XBRL, and Online Business Reporting: Challenges and Opportunities. The Chartered Accountant. Vol. 51, No. 12, pp. 1251-1226.

  31. Bovee, M, R. P. Srivastava, and B. Mak, "A Conceptual Framework and Belief-Function Approach to Assessing Overall Information Quality(pre-publication version)" International Journal of Intelligent Systems, Volume 18, No. 1, January 2003, pp. 51-74.

  32. R. P. Srivastava, A. Wright, and T. Mock, "Multiple Hypothesis Evaluation in Auditing(pre-publication version)" Accounting and Finance (Australian), Volume 42, No. 3, November 2002, pp. 251-277.

  33. M. Bovee, M. Ettredge, R. P. Srivastava, M. Vasarhelyi, "Does the Year 2000 XBRL Taxonomy Accommodate Current Business Financial Reporting Practice?(pre-publication version)" Journal of Information Systems, Vol. 16, No. 2, Fall 2002, pp. 165-182.

  34. Turner, J., T. Mock, and R. P. Srivastava, "A Formal Framework of Auditor Independence Risk(pre-publication version)" Australian Accounting Review, Issue 27, Vol. 12, No. 2, July 2002, pp. 31-38.

  35. Srivastava, R. P. and Hai Lu, "Structural Analysis of Audit Evidence using Belief Functions(pre-publication version)" Fuzzy Sets and Systems, Vol. 131, Issues No. 1, Oct. 2002, pp. 107-120. This paper won the best paper award among 38 papers in the Internet and the Digital Economy Track at the 32-Hawaii International Conference on Systems Science, January 4-8, 1999.

  36. Vasal, V. K., and R. P. Srivastava, "eXtensible Business Reporting Language (XBRL) -The Digital Language of Business: An Indian Perspective(pre-publication version)" Indian Accounting Review, Vol. 6, No. 1, June 2002, pp. 41-59.

  37. R. P. Srivastava, A. Kogan, M. Vasarhelyi, "Balanced Scorecard Approach to Sustainability and Value Creation: A Challenge for Survival in the New Economy(pre-publication version)" Kshitij, The Journal of Eastern IILM Calcutta, January-March, 2001, pp.1-9.

  38. Nelson, K., Alex Kogan, R. P. Srivastava, Miklos A. Vasarhelyi, Hai Lu, "Virtual Auditing Agents: The EDGAR Agent Challenge(pre-publication version)" Decision Support Systems (28) 3 (2000) pp. 241-253.
  39. Gillett, P., and R. P. Srivastava, "Attribute Sampling: A Belief-Function Approach to Statistical Audit Evidence(pre-publication version)" Auditing: A Journal of Practice and Theory, Vol. 19, No. 1, Spring 2000, pp. 145-155.

  40. Srivastava, R. P. and T. J. Mock, "Evidential Reasoning for WebTrust Assurance Services(pre-publication version)" Journal of Management Information Systems, Vol. 10, No. 3, Winter 1999-2000, pp. 11-32. This paper won the best paper award among 59 papers in the Internet and the Digital Economy Track at the 32-Hawaii International Conference on Systems Science, January 4-8, 1999.

  41. Ettredge, M., and R. P. Srivastava, "Using Digital Analysis to Enhance Data Integrity(pre-publication version)" Issues in Accounting Education, Vol. 14, No. 4, November 1999, pp. 675-690.

  42. Srivastava, R. P., "Decision Making Under Ambiguity: A Belief-Function Perspective(pre-publication version)" Archives of Control Sciences, Vol. 6 (XLII), 1997, No. 1-2, pp. 5-27.

  43. Srivastava, R. P., "Audit Decisions Using Belief Functions: A Review(pre-publication version)" Control and Cybernetics, Vol. 26, No.2, 1997, pp. 135-160.

  44. Dutta, S. K., L. Graham, and R. P. Srivastava, "A Framework for Harmonizing Financial Statement User Needs with Accounting and Auditing Standards," Indian Accounting Review, Vol. 1, No. 1, June 1997, pp. 33-50.

  45. Srivastava, R. P., "Discussion of An Empirical Test of Bentham's Theory of the Persuasiveness of Evidence(pre-publication version)" Auditing: A Journal of Practice and Theory, Supplement, Vol. 15, 1996, pp. 23-32.

  46. Srivastava, R. P., S. K. Dutta, and R. Johns, "An Expert System Approach to Audit Planning and Evaluation in the Belief-Function Framework(pre-publication version)" International Journal of Intelligent Systems in Accounting, Finance and Management, Vol. 5, No. 3, 1996, pp. 165-183.

  47. Dutta, S. K., and R. P. Srivastava, "A Bayesian Perspective on the Strength of Evidence in Auditing(pre-publication version)" Indian Journal of Accounting, Vol. XXVII, June 1996, pp. 4-18.

  48. Srivastava, R. P., "Value Judgments using Belief Functions(pre-publication version)" Research in Accounting Ethics, Vol. 2, 1996, pp. 109-130.

  49. Fanning, K., K. Cogger, and R. P. Srivastava, "Detection of Management Fraud: A Neural Network Approach," International Journal of Intelligent Systems in Accounting, Finance and Management, Vol. 4, 1995, pp. 113-126.

  50. Srivastava, R. P., P.P. Shenoy, and G. Shafer, "Propagating Beliefs in an 'AND' Tree(pre-publication version)" International Journal of Intelligent Systems, Vol. 10, 1995, pp. 647-664.

  51. Srivastava, R. P., "The Belief-Function Approach to Aggregating Audit Evidence(pre-publication version)" International Journal of Intelligent Systems, Vol. 10, No. 3, March 1995, pp. 329-356.

  52. Srivastava, R. P. and G. Shafer. 1994. Integrating Statistical and Non-Statistical Audit Evidence Using Belief Functions: A Case of Variable Sampling. International Journal of Intelligent Systems, Vol. 9: 519-539.

  53. Srivastava, R. P. 1993. Belief Functions and Audit Decisions. Auditor's Report, Vol. 17, No. 1, Fall: 8-12.

  54. Srivastava, R. P., and W. Bentz, "Reciprocal Cost Allocation Model: Extensions and Implications," Indian Journal of Accounting, Vol. XXIV, June 1993, pp. 22-35.

  55. Dutta, S. K., and R. P. Srivastava, "Aggregation of Evidence in Auditing: A Likelihood Perspective(pre-publication version)" Auditing: A Journal of Practice and Theory, Vol. 12, Supplement 1993, pp. 137-160.

  56. Srivastava, R. P., and B.H. Ward, "An Investigation of Sampling Efficiency in the Presence of Asymmetric Materiality Thresholds," Journal of Accounting and Finance (Indian), Vol. VI, No. 2, October 1992.

  57. Srivastava, R. P., and G. Shafer, "Belief-Function Formulas for Audit Risk(pre-publication version)" The Accounting Review, April 1992, pp. 249-283 (lead article).

  58. Srivastava, R. P. and R. Chandra, "Application of Electronic Spreadsheet to Reciprocal Services Cost Allocation," Journal of Accounting & Finance, Spring 1991, pp. 129-146.

  59. Shafer, G. and R. P. Srivastava, "The Bayesian And Belief-Function Formalisms: A General Perspective for Auditing," Auditing: A Journal of Practice and Theory, (Supplement 1990) pp. 110-148.

  60. Singh, S.N., M. Rothschild, J. Lastovicka and R. P. Srivastava, "The Contrast Models and Geometric Models as Tests of Similarity of Print Ads: An Exploratory Investigation," Singapore Marketing Review, 1987, pp. 24-31.

  61. Srivastava, R. P., "Auditing Functions for Internal Control Systems with Interdependent Documents and Channels," The Journal of Accounting Research, Fall 1986, pp. 422-426.

  62. Srivastava, R. P., "A Note on Internal Control Systems with Control Components in Series," The Accounting Review, July 1985), pp. 504-507.

  63. Srivastava, R. P. and B. H. Ward, "Reliability Modeling of Information Systems with Human Elements: A New Perspective," IEEE Transactions: Total System Reliability Symposium, December 1983, pp. 30-39.

  64. Srivastava, R. P., "Effect of External Static Perturbation on Radiative Decay of a Two-level Atom," Can. J. Physics, 57 (1979), pp. 1157-62.

  65. Srivastava, R. P. and H. R. Zaidi, "Intermolecular Forces revealed by Raman Scattering," Topics in Current Physics (Springer-Verlag, N. Y., 1979), Vol. II, Chapter 5, pp. 167-201.

  66. Srivastava, R. P., "Theoretical Investigation of Energy Trapping Mechanism by Atomic Systems," Physical Review, 17A (1978), pp. 1976-83.

  67. Srivastava, R. P., "An Atomic Device for Trapping Energy," Physics Letters, 62A (1977), pp. 475-76.

  68. Srivastava, R. P. and H. R. Zaidi, "The role of Short Range Interaction in Molecular Collision Broadening," Canadian Journal of Physics, 55 (1977), pp. 533-41.

  69. Srivastava, R. P. and H. R. Zaidi, "Calculation of Selfbroadened Widths of Rotational Raman Lines in H2 and N2," Canadian Journal of Physics, 55 (1977), pp. 542-48.

  70. Srivastava, R. P. and H. R. Zaidi "Selfbroadened Widths of Rotational Raman and Infrared Lines in CO2," Canadian Journal of Physics, 55 (1977), pp. 549-53.

  71. Srivastava, R. P., "Shift of Holes in Spectral Lines Due to Time Dependent Perturbation," Canadian Journal of Physics, 54 (1976), pp. 2422-28.

  72. Srivastava, R. P. and H. R. Zaidi, "Lorentz - Lorenz Shift in Gases," J. Quantitative Spectrosc. Radiat. Transfer, 16 (1976), pp. 301-8.

  73. Srivastava, R. P. and H. R. Zaidi, "Complete Line Shape for the Impact, Static, and Intermediate Regions," Canadian Journal of Physics, 53 (1975), pp. 84-92.

  74. Fontana, P. R. and R. P. Srivastava, "Electrical Analogs of Atomic Radiative Decay Processes," American Journal of Physics, 45 (1977), pp. 288-94.

  75. Fontana, P. R. and R. P. Srivastava, "Crossing and Anticrossing Signals from Li7," Acta Physica Acad. Scient. Hung., 37 (1974), pp. 329-38.

  76. Srivastava, R. P. and P. R. Fontana, "Effects of Coupled Atomic States on the Resonance Scattering of Radiation," Journal of Physics, B7 (1974), pp. 911-22.

  77. Fontana, P. R. and R. P. Srivastava, "Holes in Spectral Lines," Physical Review, A7 (1973), pp. 1866-69.

Proceedings Refereed and Invited

  1. Srivastava, R.P., A. Masli, and M. Sherwood. 2013. Structure and Attributes of Board of Directors – A Theoretical Framework. Proceedings of the International Conference on Corporate Governance: Emerging Issues and Global Challenges. Sri Venkateswara University, Tirupati, India, January 30-31, 2013.

  2. Cinicioglu, Esma Nur, and R. P. Srivastava. 2012. Data Mining for Fraud Detection using Bayesian Networks. Proceedings of the 7th INFORMS Workshop on Data Mining and Health Informatics (DM-HI 2012), Phoenix, Arizona, October 13, 2012.

  3. Srivastava, R. P., S. S. Rao, and T. J. Mock. 2012. Assurance Services for Sustainability Reporting under Dempster-Shafer Theory of Belief Functions. Proceedings of the 9th Workshop on Uncertainty Processing (WUPES), Mariánské Lázně, Czech Republic, September 12-15.

  4. Srivastava, R. P. and Q. Liu. 2012. Editor’s Note on the Special Issue of JIS on XBRL. Journal of Information Systems, Spring 2012, Vol. 26, No. 1, pp. 97-101.

  5. Srivastava, R. P. and Q. Liu. 2012. Editor's Note on the Special Issue of JIS on XBRL. Journal of Information Systems (forthcoming).

  6. Gao, L., T. J. Mock, and R. P. Srivastava. 2011. An Evidential Reasoning Approach to Fraud Risk Assessment under Dempster-Shafer Theory: A General Framework. Proceedings of HICSS 44 (Hawaii International Conference on Systems Sciences 44), Kauai, Hawaii, January 4-7, 2011 (0).

  7. Srivastava, R. P., and T. Mock, " Audit Risk Formula with Mixed Evidence"(pre-publication version), Proceedings of the Conference on the Theory of Belief Functions, France, April 1-2, 2010.

  8. Srivastava, R. P. and K. Cogger, "Beliefs on Individual Variables from a Single Source to Beliefs on the Joint Space under Dempster-Shafer Theory: An Algorithm" (pre-publication version), Proceedings of ICART 2009 - First International Conference on Agents and Artificial Intelligence, Edited by J. Filipe, A. Fred, and B. Sharp, INSTICC Press, Porto (Portugal), January 19-21, 2009 (refereed).

  9. Turner, J., T. Mock, and R. P. Srivastava, "A Conceptual Framework for Audit Planning & Evaluation Given the Potential for Fraud" (pre-publication version), Proceeding of the Deloitte and Touche/University of Kansas Auditing Symposium, May 10-11, 2002 (invited).

  10. Wright, A., T. J. Mock, and R. P. Srivastava, "Audit Program Planning using A Belief Function Framework"(pre-publication version), Proceedings of the 1998 Deloitte & Touche University of Kansas Symposium on Auditing Problems, 1998, pp. 115-142 (invited).

  11. Dutta, S. K., and R. P. Srivastava. 1992. Belief Revision in Auditing: A Theoretical Investigation. Proceedings of the 21st Annual Western Decision Science Meeting, Reno Nevada, March 24-27, 1992 (refereed).

  12. Shafer, G., P.P. Shenoy and R. P. Srivastava. 1988. AUDITOR'S ASSISTANT: A Knowledge Engineering Tool For Audit Decisions. Proceedings of the 1988 Touche Ross University of Kansas Symposium on Auditing Problems, May: 61-79 (invited).

  13. Nichols, D. R., R. P. Srivastava, and B. H. Ward. 1986. Unresolved Issues in Classical Audit Sample Evaluation. Proceedings of the 1986 Touche Ross University of Kansas Symposium on Auditing Problems, May:105-119 (invited).

Book Chapters

  1. Srivastava, R. P. and S. Jones. 2008. A Belief-Function Perspective to Credit Risk Assessments. In Advances in the Modeling of Credit Risk and Corporate Bankruptcy. Edited by S. Jones, Cambridge University Press, Cambridge, UK.

  2. Srivastava, R. P., and G. Shafer 2008. Belief-Function Formulas for Audit Risk. Reprinted in the book The Classic Works on the Dempster-Shafer Theory of Belief Functions, edited by A. P. Dempster, R. R. Yager, and L. Liu, published by Springer.

  3. R. P. Srivastava, M. Buche, and T. Roberts. 2005. Belief Function Approach to Evidential Reasoning in Causal Maps. In Causal Mapping for Information Systems and Technology Research: Approaches, Advances and Illustrations, edited by V. K. Narayanan and D. Armstrong, Idea Group, Inc., Hersey: pp. 109-141.

  4. Srivastava, R. P. and T. Mock. 2002. Introduction to Belief Functions. In Belief Functions in Business Decisions, edited by R. P. Srivastava and T. Mock, Physica-Verlag, Heidelberg, Springer-Verlag Company: 1-16.

  5. Srivastava, R. P., and D. Datta. 2002. Belief-Function Approach to Evidential Reasoning for Acquisition and Merger Decisions. In Belief Functions in Business Decisions, edited by R. P. Srivastava and T. Mock, Physica-Verlag, Heidelberg, Springer-Verlag Company:.220-248.

  6. Harrison, K., R. P. Srivastava, and R. D. Plumlee. 2002. Auditors' Evaluations of Uncertain Audit Evidence: Belief Functions versus Probabilities. In Belief Functions in Business Decisions, edited by R. P. Srivastava and T. Mock, Physica-Verlag, Heidelberg, Springer-Verlag Company: 161-183.

  7. Srivastava, R. P. and T. J. Mock. 2000. Belief Functions in Accounting Behavioral Research. In Advances in Accounting Behavioral Research, vol. 3, Jai Press Inc., Stamford, Connecticut: 225-242.

  8. Dutta, S. K., and R. P. Srivastava. 1999. A Theoretical Investigation of Belief Revisions In Auditing. In Soft Computing in Financial Engineering, edited by R. Ribeiro, R.R. Yager, H. J. Zimmermann and J. Kacprzyk, Physica-Verlag, Heidelberg, Springer-Verlag Company: 484-498.

  9. Dutta, S. K., K. Harrison, and R. P. Srivastava. 1998. The Audit Risk Model Under the Risk of Fraud. In Applications of Fuzzy Sets & The Theory of Evidence to Accounting II, Vol. 7, edited by P. Siegel, K. Omer, A. Korvin, and A. Zebda, published by Jai Press Inc.:221-244.

  10. Srivastava, R. P. 1997. Integrating Statistical and Non-Statistical Evidence Using Belief Functions. In Encyclopedia of Computer Science and Technology, Vol. 37, edited by Allen Kent, James G. Williams, and Carolyn M. Hall, published by Marcel Dekker, Inc., New York, .Supplement 22: 157-174 (invited).

  11. Srivastava, R. P. 1995. A General Scheme for Aggregating Evidence in Auditing: Propagation of Beliefs in Networks, In Artificial Intelligence in Accounting and Auditing, Vol. 3, Miklos A. Vasarhelyi, editor, Markus Wiener Publishers, Princeton: 55-99.

  12. Srivastava, R. P. 1989. Measurement of the Reliability Parameters of Internal Accounting Control Components: A Field Study. Advances in Accounting, Supplement 1: 159 -178.

Books and Conference Proceedings Edited

  • Srivastava, R. P., and T. Mock, Belief Functions in Business Decisions, Physica-Verlag, Heidelberg, Springer-Verlag Company, 2002.

  • Srivastava, R. P., Proceedings of the 1994 Deloitte & Touche/University of Kansas Symposium on Auditing Problems, May 1994.

  • Srivastava, R. P., Proceedings of the 1992 Deloitte & Touche/University of Kansas Symposium on Auditing Problems, May 1992.

  • Srivastava, R. P., Proceedings of the 1990 Deloitte & Touche/University of Kansas Symposium on Auditing Problems, May 1990.

  • Srivastava, R. P., and J. Rebele, Proceedings of the 1988 Deloitte & Touche/University of Kansas Symposium on Auditing Problems, May 1988.

  • Srivastava, R. P., and A. Ford, Proceedings of the 1986 Deloitte & Touche/University of Kansas Symposium on Auditing Problems, May 1986.

Papers on Dempster-Shafer Theory of Belief Functions

  1. Fukukawa, H, T. J. Mock, and R. P. Srivastava. 2014. Assessing the Risk of Fraud at Olympus and Identifying an Effective Audit Plan. The Japanese Accounting Review (invited, forthcoming).

  2. Srivastava, R. P., S. Rao, and T. J. Mock. 2013. Planning and Evaluation of Assurance Services for Sustainability Reporting: An Evidential Reasoning Approach. Journal of Information Systems, Vol. 27, N0. 2, Fall 2013, pp. 107-126.
  3. Srivastava, R. P., T. J. Mock, and L. Gao. 2011. The Dempster-Shafer Theory of Belief Functions for Managing Uncertainties: An Introduction and Fraud Risk Assessment Illustration. Australian Accounting Review, Volume 21, Issue 3, pp. 282–291.

  4. Gao, L., and R. P. Srivastava. 2011. The Anatomy of Management Fraud Schemes: Analyses and Implications. Indian Accounting Review, Vol. 15, No. 1, (June) pp. 1-23.

  5. Srivastava, R. P. 2011. An Introduction to Evidential Reasoning for Decision Making under Uncertainty: Bayesian and Belief Functions Perspectives. International Journal of Accounting Information Systems, Vol. 12: 126–135.

  6. Desai, V., R. Roberts, and R. P. Srivastava. A Conceptual Model for External Auditor Evaluation of the Internal Audit Function Using Belief Functions , Contemporary Accounting Research, 2010, (forthcoming).

  7. Srivastava, R. P., and T. Mock. Audit Risk Formula with Mixed Evidence , Proceedings of the Conference on the Theory of Belief Functions, France, April 1-2, 2010.

  8. Srivastava, R. P., T. J. Mock, and J. Turner. Bayesian and Belief Functions Formulas for Auditor Independence Risk Assessment , International Journal of Auditing, 2009, Vol. 3, pp. 163-183.

  9. Srivastava, R. P., L. Gao, and P. Gillett. Representation of Interrelationships among Binary Variables under Dempster-Shafer Theory of Belief Functions , International Journal of Intelligent Systems, 2009, Volume 24, Issue 4, pp. 459-475.

  10. Mock, T., L. Sun, R. P. Srivastava, and M. Vasarhelyi. An Evidential Reasoning Approach to Sarbanes-Oxley Mandated Internal Control Risk Assessment under Dempster-Shafer Theory , International Journal of Accounting Information Systems, 2009, Volume 10, Number 2, pp. 65-78 (lead article). This paper won the best paper award at the 5th International Conference on Enterprise Systems, Accounting and Logistics, July 7-8, 2008, Crete, Greece.

  11. Srivastava, R. P. and K. Cogger. Beliefs on Individual Variables from a Single Source to Beliefs on the Joint Space under Dempster-Shafer Theory: An Algorithm , Proceedings of ICART 2009 - First International Conference on Agents and Artificial Intelligence, Edited by J. Filipe, A. Fred, and B. Sharp, INSTICC Press, Porto (Portugal), January 19-21, 2009 (refereed).

  12. Srivastava, R. P. and Li, C. Systems Security Risk and Systems Reliability Formulas under Dempster-Shafer Theory of Belief Functions , A Journal Emerging Technologies in Accounting, Vol. 5, No. 1, pp. 189-219.

  13. Srivastava, R. P. and S. Jones. A Belief-Function Perspective to Default Risk Assessments Advances in the Modeling of Credit Risk and Corporate Bankruptcy, 2008, edited by S. Jones, Cambridge University Press, Cambridge, UK.

  14. Srivastava, R. P., and G. Shafer. Belief-Function Formulas for Audit Risk, Reprinted in the book The Classic Works on the Dempster-Shafer Theory of Belief Functions, edited by A. P. Dempster, R. R. Yager, and L. Liu, published by Springer.

  15. R. P. Srivastava, T. Mock, and J. Turner. Analytical Formulas for Risk Assessment (pre-publication version)for a Class of Problems where Risk Depends on Three Interrelated Variables. International Journal of Approximate Reasoning Vol. 45, pp. 123-151.

  16. Sun, L., R. P. Srivastava, and T. Mock. "An Information Systems Security Risk Assessment Model under Dempster-Shafer Theory of Belief Functions.(pre-publication version)" Journal of Management Information Systems, Vol. 22, No. 4, Spring 2006: 109-142.

  17. R. P. Srivastava "Alternative Form of Dempster's Rule for Binary Variables (pre-publicationversion)" International Journal of Intelligent Systems, Vol. 20, No. 8, August 2005, pp. 789-797.

  18. R. P. Srivastava, M. Buche, and T. Roberts. "Belief Function Approach to Evidential Reasoning in Causal Maps. (pre-publicationversion)" In Causal Mapping for Information Systems and Technology Research: Approaches, Advances and Illustrations, edited by V. K. Narayanan and D. Armstrong, Idea Group, Inc., Hersey: pp. 109-141.

  19. R. P. Srivastava and T. J. Mock. "Why We Should Consider Belief Functions in Audit Research and Practice. (pre-publicationversion)" The Auditor's Report, Vol. 28, No. 2, (March).

  20. P. P. Shenoy, and R. P. Srivastava. 2003. Application of Uncertain Reasoning to Business Decisions: An Introduction.Information Systems Frontiers, Vol. 5, No. 4, December: 343-344.

  21. R. P. Srivastava and Liping Liu. 2003. Applications of Belief Functions in Business Decisions: A Review. Information Systems Frontiers, Vol. 5, No. 4, December: 359-378.

  22. Bovee, M, R. P. Srivastava, and B. Mak, "A Conceptual Framework and Belief-Function Approach to Assessing Overall Information Quality(pre-publication version)" Working Paper, School of Business, The University of Kansas.

  23. Sun, L., R. P. Srivastava, and T. Mock, "Belief Function Approach to Evidential Reasoning for WebTrust Assurance Services: A Case Study," Working Paper, School of Business, The University of Kansas.

  24. Srivastava, R. P. and T. Mock, "Introduction to Belief Functions(pre-publication version)" in Belief Functions in Business Decisions, edited by R. P. Srivastava and T. Mock, Physica-Verlag, Heidelberg, Springer-Verlag Company (forthcoming).

  25. Srivastava, R. P., and D. Datta, "Belief-Function Approach to Evidential Reasoning for Acquisition and Merger Decisions(pre-publication version)" in Belief Functions in Business Decisions, edited by R. P. Srivastava and T. Mock, Physica-Verlag, Heidelberg, Springer-Verlag Company (forthcoming).

  26. Harrison, K., R. P. Srivastava, and R. D. Plumlee, "Auditors' Evaluations of Uncertain Audit Evidence: Belief Functions versus Probabilities," in Belief Functions in Business Decisions, edited by R. P. Srivastava and T. Mock, Physica-Verlag, Heidelberg, Springer-Verlag Company (forthcoming).

  27. Srivastava, R. P. and Hai Lu, "Structural Analysis of Audit Evidence using Belief Functions," Fuzzy Sets and Systems. This paper won the best paper award among 38 papers in the Internet and the Digital Economy Track at the 32-Hawaii International Conference on Systems Science, January 4-8, 1999.

  28. Srivastava, R. P. and T. J. Mock, "Belief Functions in Accounting Behavioral Research(pre-publication version)" in Advances in Accounting Behavioral Research, vol. 3, Jai Press Inc., Stamford, Connecticut, 2000, pp. 225-242.

  29. Gillett, P., and R. P. Srivastava, "Attribute Sampling: A Belief-Function Approach to Statistical Audit Evidence(pre-publication version)" Auditing: A Journal of Practice and Theory, Vol. 19, No. 1, Spring 2000, pp. 145-155.

  30. Srivastava, R. P. and T. J. Mock, "Evidential Reasoning for WebTrust Assurance Services(pre-publication version)" Journal of Management Information Systems, Vol. 10, No. 3, Winter 1999-2000, pp. 11-32. This paper won the best paper award among 59 papers in the Internet and the Digital Economy Track at the 32-Hawaii International Conference on Systems Science, January 4-8, 1999.

  31. Dutta, S. K., and R. P. Srivastava, "Belief Revisions In Auditing: A Theoretical Investigation," in Soft Computing in Financial Engineering, edited by R. Ribeiro, R.R. Yager, H. J. Zimmermann and J. Kacprzyk, Physica-Verlag, Heidelberg, Springer-Verlag Company, 1999, pp. 484-498.

  32. Wright, A., T. J. Mock, and R. P. Srivastava, "Audit Program Planning using A Belief Function Framework(pre-publication version)" Proceedings of the 1998 Deloitte & Touche University of Kansas Symposium on Auditing Problems, 1998, pp. 115-142 (invited).

  33. Dutta, S. K., K. Harrison, and R. P. Srivastava, "The Audit Risk Model Under the Risk of Fraud(pre-publication version)" in Applications of Fuzzy Sets & The Theory of Evidence to Accounting II, Vol. 7, edited by P. Siegel, K. Omer, A. Korvin, and A. Zebda, published by Jai Press Inc., 1998, pp. 221-244.

  34. Srivastava, R. P., "Decision Making Under Ambiguity: A Belief-Function Perspective(pre-publication version)" Archives of Control Sciences, Vol. 6 (XLII), 1997, No. 1-2, pp. 5-27.

  35. Srivastava, R. P., "Audit Decisions Using Belief Functions: A Review(pre-publication version)" Control and Cybernetics, Vol. 26, No.2, 1997, pp. 135-160.

  36. Srivastava, R. P., "Integrating Statistical and Non-Statistical Evidence Using Belief Functions(pre-publication version)" Encyclopedia of Computer Science and Technology, Vol. 37, edited by Allen Kent, James G. Williams, and Carolyn M. Hall, published by Marcel Dekker, Inc., New York, .Supplement 22, 1997, pp. 157-174 (invited).

  37. Srivastava, R. P., S. K. Dutta, and R. Johns, "An Expert System Approach to Audit Planning and Evaluation in the Belief-Function Framework(pre-publication version)" International Journal of Intelligent Systems in Accounting, Finance and Management, Vol. 5, No. 3, 1996, pp. 165-183.

  38. Dutta, S. K., and R. P. Srivastava, "A Bayesian Perspective on the Strength of Evidence in Auditing(pre-publication version)" Indian Journal of Accounting, Vol. XXVII, June 1996, pp. 4-18.

  39. Srivastava, R. P., "Value Judgments using Belief Functions(pre-publication version)" Research in Accounting Ethics, Vol. 2, 1996, pp. 109-130.

  40. Srivastava, R. P., P.P. Shenoy, and G. Shafer, "Propagating Beliefs in an 'AND' Tree(pre-publication version)" International Journal of Intelligent Systems, Vol. 10, 1995, pp. 647-664.

  41. Srivastava, R. P., "The Belief-Function Approach to Aggregating Audit Evidence(pre-publication version)" International Journal of Intelligent Systems, Vol. 10, No. 3, March 1995, pp. 329-356.

  42. Srivastava, R. P., "A General Scheme for Aggregating Evidence in Auditing: Propagation of Beliefs in Networks(pre-publication version)" Artificial Intelligence in Accounting and Auditing, Vol. 3, Miklos A. Vasarhelyi, editor, Markus Wiener Publishers, Princeton, 1995, pp. 55-99.

  43. Srivastava, R. P. and G. Shafer, "Integrating Statistical and Non-Statistical Audit Evidence Using Belief Functions: A Case of Variable Sampling(pre-publication version)" International Journal of Intelligent Systems, Vol. 9, 1994, pp. 519-539.

  44. Srivastava, R. P., "Belief Functions and Audit Decisions," Auditors Report, Vol. 17, No. 1, Fall 1993, pp. 8-12.

  45. Srivastava, R. P., and G. Shafer, "Belief-Function Formulas for Audit Risk(pre-publication version)" The Accounting Review, April 1992, pp. 249-283.

  46. Dutta, S. K., and R. P. Srivastava, "Belief Revision in Auditing: A Theoretical Investigation," Proceedings of the 21st Annual Western Decision Science Meeting, Reno Nevada, March 24-27, 1992.

  47. Shafer, G. and R. P. Srivastava, "The Bayesian And Belief-Function Formalisms: A General Perspective for Auditing," Auditing: A Journal of Practice and Theory, (Supplement 1990) pp. 110-148

  48. Shafer, G., P.P. Shenoy and R. P. Srivastava, "AUDITOR'S ASSISTANT: A Knowledge Engineering Tool For Audit Decisions," Proceedings of the 1988 Touche Ross University of Kansas Symposium on Auditing Problems, May 1988, pp. 61-79 (invited).

Links


Contact


  • Rajendra Srivastava
  • EYCARAT
  • 313-C Summerfield Hall
  • 1300 Sunnyside Avenue
  • Lawrence, KS 66045
  • (785) 864-7590
  • rsrivastava@ku.edu

The University of Kansas prohibits discrimination on the basis of race, color, ethnicity, religion, sex, national origin, age, ancestry, disability, status as a veteran, sexual orientation, marital status, parental status, gender identity, gender expression, and genetic information in the university’s programs and activities. Retaliation is also prohibited by university policy. The following persons have been designated to handle inquiries regarding the nondiscrimination policies and are the Title IX coordinators for their respective campuses: Executive Director of the Office of Institutional Opportunity & Access, IOA@ku.edu, 1246 West Campus Road, Room 153A, Lawrence, KS 66045, 785-864-6414, 711 TTY (for the Lawrence, Edwards, Parsons, Yoder, and Topeka campuses); Director, Equal Opportunity Office, Mail Stop 7004, 4330 Shawnee Mission Parkway, Fairway, KS 66205, 913-588-8011, 711 TTY (for the Wichita, Salina, and Kansas City, Kansas, medical center campuses).